SAI SURGICAL INDUSTRIES Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS is a petition under Articles 226/227 of the Constitution for quashing assessment order passed by the Municipality, Patiala, and for quashing the amendment of Section 3 (1) of the Punjab Municipal Act, 1911 (for short, "the Act"), on the ground that the amendment made in the year 1994 is ultra vires and violative of Article 14 of the Constitution.

(2.) THE petitioner is a partnership-firm and ran an industrial unit at village Alipur Road, Patiala. The petitioner-firm owned an old construction which was earlier situated outside the municipal limits but came to be included therein in the month of January, 1993. A notice Under Section 65 of the Act was issued by the Municipal Committee, Patiala, to the petitioner in February, 1993 wherein rental value was estimated at Rs. 4,000.00 per month and house tax was proposed at Rs. 69480.00 for the year 1993-94 (1-4-1993 to 31-3-1994 ). The petitioner filed objections. Rental value was reduced to Rs. 2,500.00 per month, vide assessment order dated 12. 5. 1993. House tax amounting to Rs. 3,646.00 was levied. The petitioner deposited the amount of house tax, so levied, by cheque dated 13. 5,1993.

(3.) THE petitioner has also challenged amendment of Section 3 (1) of the Act but this challenge is not required to be examined inasmuch as assessment was required to be made for the relevant assessment year 1993-94 under the pre-amended law. The amendment in question was made by the Amending Act No. 11 of 1994 and, therefore, for the assessment year 1993-94, it was not the amended law but the preamended provisions of the Act which were actually invoked. Therefore, challenge to the amendment on the ground that the amendment was violative of Article 14 of the Constitution, is found to be not relevant and is, therefore, not being examined.